2106

OMB No. 1545-0139

Employee Business Expenses
Form
© See separate instructions.
Department of the Treasury Attachment
Internal Revenue Service © Attach to Form 1040. Sequence No. 54
Your name Social security number Occupation in which expenses were incurred

Part I Employee Business Expenses and Reimbursements

Column A Column B
STEP 1 Enter Your Expenses Other Than Meals Meals and
and Entertainment Entertainment

1 Vehicle expense from line 22 or line 29 1

2 Parking fees, tolls, and transportation, including train, bus, etc., that
did not involve overnight travel 2
3 Travel expense while away from home overnight, including lodging,
airplane, car rental, etc. Do not include meals and entertainment 3
4 Business expenses not included on lines 1 through 3. Do not
include meals and entertainment 4

5 Meals and entertainment expenses (see instructions) 5

6 Total expenses. In Column A, add lines 1 through 4 and enter the
result. In Column B, enter the amount from line 5 6

Note: If you were not reimbursed for any expenses in Step 1, skip line 7 and enter the amount from line 6 on line 8.

STEP 2 Enter Amounts Your Employer Gave You for Expenses Listed in STEP 1

7 Enter amounts your employer gave you that were not reported to
you in box 1 of Form W-2. Include any amount reported under
code “L” in box 13 of your Form W-2 (see instructions) 7

STEP 3 Figure Expenses To Deduct on Schedule A (Form 1040)

8 Subtract line 7 from line 6 8

Note: If both columns of line 8 are zero, stop here. If Column A

is less than zero, report the amount as income on For m
1040, line 7, and enter -0- on line 10, Column A.

9 Enter 20% (.20) of line 8, Column B 9

10 In Column A, enter the amount from line 8. In Column B, subtract
line 9 from line 8 10

11 Add the amounts on line 10 of both columns and enter the total here. Also, enter the total
on Schedule A (Form 1040), line 19. (Qualified performing artists and individuals with
disabilities, see the instructions for special rules on where to enter the total.) ©
11
For Paperwork Reduction Act Notice, see instructions. Cat. No. 11700N Form 2106 (1993)
Form 2106 (1993) Page 2
Part II Vehicle Expenses (See instructions to find out which sections to complete.)
Section A.—General Information (a) Vehicle 1 (b) Vehicle 2
12 Enter the date vehicle was placed in service 12 / / / /
13 Total miles vehicle was driven during 1993 13 miles miles
14 Business miles included on line 13 14 miles miles
15 Percent of business use. Divide line 14 by line 13 15 % %
16 Average daily round trip commuting distance 16 miles miles
17 Commuting miles included on line 13 17 miles miles
18 Other personal miles. Add lines 14 and 17 and subtract the total from
line 13 18 miles miles
19 Do you (or your spouse) have another vehicle available for personal purposes? Yes No

20 If your employer provided you with a vehicle, is personal use during off duty hours permitted? Yes No Not applicable

21a Do you have evidence to support your deduction? Yes No

21b If “Yes,” is the evidence written? Yes No

Section B.—Standard Mileage Rate (Use this section only if you own the vehicle.)
22 Multiply line 14 by 28¢ (.28). Enter the result here and on line 1. (Rural mail carriers, see
instructions.) 22
Section C.—Actual Expenses (a) Vehicle 1 (b) Vehicle 2
23 Gasoline, oil, repairs, vehicle
insurance, etc. 23
24a Vehicle rentals 24a
b Inclusion amount (see instructions) 24b
c Subtract line 24b from line 24a 24c
25 Value of employer-provided
vehicle (applies only if 100% of
annual lease value was included
on Form W-2—see instructions) 25
26 Add lines 23, 24c, and 25 26
27 Multiply line 26 by the
percentage on line 15 27
28 Depreciation. Enter amount
from line 38 below 28
29 Add lines 27 and 28. Enter total
here and on line 1 29
Section D.—Depreciation of Vehicles (Use this section only if you own the vehicle.)
(a) Vehicle 1 (b) Vehicle 2
30 Enter cost or other basis (see
instructions) 30
31 Enter amount of section 179
deduction (see instructions) 31
32 Multiply line 30 by line 15 (see
instructions if you elected the
section 179 deduction) 32
33 Enter depreciation method and
percentage (see instructions) 33
34 Multiply line 32 by the percentage
on line 33 (see instructions) 34
35 Add lines 31 and 34 35
36 Enter the limitation amount
from the table in the line 36
instructions 36
37 Multiply line 36 by the
percentage on line 15 37
38 Enter the smaller of line 35 or
line 37. Also, enter this amount
on line 28 above 38